Section 301. Definitions

Whenever used in this article, unless a different
  meaning clearly  appears  from  the  context:  1.  "Mass  transportation
  capital  project."    The  acquisition,  construction, reconstruction or
  improvement with federal assistance  of  any  rapid  transit,  railroad,
  omnibus,  marine  transportation  or  other  mass transportation capital
  facility and any capital equipment used in connection therewith.
    2. "Municipal project." Any mass transit capital project undertaken by
  a municipal corporation.
    3. "Federal assistance." Funds available, other than by loan, from the
  federal government to any  municipal  corporation,  either  directly  or
  through  allocation  by  the  state, for any mass transportation capital
  project.
    4. "Municipal corporation." A municipal corporation includes  a  city,
  town,  village, county, not including a county wholly contained within a
  city, special transportation district,  public  benefit  corporation  or
  other public corporation or two or more of the foregoing acting jointly.
    5.  "Project  cost."  The  actual cost of any municipal project or the
  estimated reasonable cost thereof as  determined  by  the  commissioner,
  whichever  is  lower,  plus  any direct incidental costs approved by the
  state comptroller.